This issue briefing explains what HMRC are doing to tackle the small minority who deliberately evade their taxes – and how we are resolute in tackling these people.
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While the majority of UK taxpayers declare all their income and pay the tax they owe, a small proportion is intent on bending or breaking the rules.
Tax evasion is where there is a deliberate attempt not to pay the tax which is due. It is illegal. We will pursue those who engage in evasion, with serious consequences for those who don’t pay all the tax they owe, from financial penalties to criminal conviction and imprisonment.